Supermarché Elbaraka: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Supermarché Elbaraka
Largest movements
- Cash +€23,965
up €23,965 (+96.7%), from €24,776 to €48,741
mainly Net result for the year (+€33,749) and Depreciation (+€2,807)
- Receivables within one year +€4,207
up €4,207 (+42.9%), from €9,801 to €14,008
of which Trade receivables: +€4,222
- Tangible fixed assets +€2,193
up €2,193 (+196%), from €1,117 to €3,310
of which Furniture and vehicles: +€2,705
- Profit (loss) carried forward +€33,749
up €33,749 (+456%), from €7,405 to €41,154
- Trade debts -€3,086
down €3,086 (-37.8%), from €8,166 to €5,080
- Tax, wage and social debts +€2,275
up €2,275 (+16.6%), from €13,727 to €16,002
of which Taxes: +€1,475
- Other debts -€1,920
down €1,920 (-90.5%), from €2,122 to €202
- Gross operating margin +€46,098
up €46,098 (+355%), from €12,983 to €59,081
- Staff costs +€11,652
new in 2025: €11,652
- Taxes +€6,344
up €6,344 (+255%), from €2,486 to €8,829
- Depreciation +€2,386
up €2,386 (+566%), from €422 to €2,807
- Other operating charges -€842
down €842 (-31.6%), from €2,661 to €1,819
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,420 | €75,494 | +€31,074 | +70.0% |
| Fixed assets | 21/28 | €1,117 | €3,310 | +€2,193 | +196% |
| Tangible fixed assets | 22/27 | €1,117 | €3,310 | +€2,193 | +196% |
| Plant, machinery and equipment | 23 | €1,117 | €604 | -€513 | -45.9% |
| Furniture and vehicles | 24 | - | €2,705 | +€2,705 | |
| Current assets | 29/58 | €43,302 | €72,184 | +€28,882 | +66.7% |
| Stocks and contracts in progress | 3 | €8,725 | €9,105 | +€380 | +4.4% |
| Stocks | 30/36 | €8,725 | €9,105 | +€380 | +4.4% |
| Amounts receivable within one year | 40/41 | €9,801 | €14,008 | +€4,207 | +42.9% |
| Trade receivables | 40 | €9,785 | €14,008 | +€4,222 | +43.1% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €24,776 | €48,741 | +€23,965 | +96.7% |
| Deferred charges and accrued income | 490/1 | - | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €44,420 | €75,494 | +€31,074 | +70.0% |
| Equity | 10/15 | €20,405 | €54,154 | +€33,749 | +165% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,405 | €41,154 | +€33,749 | +456% |
| Amounts payable | 17/49 | €24,014 | €21,339 | -€2,675 | -11.1% |
| Amounts payable within one year | 42/48 | €24,014 | €21,339 | -€2,675 | -11.1% |
| Trade debts | 44 | €8,166 | €5,080 | -€3,086 | -37.8% |
| Suppliers | 440/4 | €8,166 | €5,080 | -€3,086 | -37.8% |
| Advances received on contracts in progress | 46 | - | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | €13,727 | €16,002 | +€2,275 | +16.6% |
| Taxes | 450/3 | €13,727 | €15,202 | +€1,475 | +10.7% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €2,122 | €202 | -€1,920 | -90.5% |
| Remuneration, social security and pensions | 62 | - | €11,652 | +€11,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €2,807 | +€2,386 | +566% |
| Other operating charges | 640/8 | €2,661 | €1,819 | -€842 | -31.6% |
| Gross operating margin | 9900 | €12,983 | €59,081 | +€46,098 | +355% |
| Operating profit (loss) | 9901 | €9,900 | €42,802 | +€32,902 | +332% |
| Financial income | 75/76B | €1 | €6 | +€5 | +693% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +693% |
| Financial charges | 65/66B | €10 | €229 | +€219 | +2,105% |
| Recurring financial charges | 65 | €10 | €229 | +€219 | +2,105% |
| Profit (loss) for the period before taxes | 9903 | €9,891 | €42,579 | +€32,688 | +330% |
| Income taxes | 67/77 | €2,486 | €8,829 | +€6,344 | +255% |
| Profit (loss) for the period | 9904 | €7,405 | €33,749 | +€26,344 | +356% |
| Profit (loss) for the period to be appropriated | 9905 | €7,405 | €33,749 | +€26,344 | +356% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.